Right to appeal, procedure, notice to collector,when--investigation--costs and attorney's fees awarded, when.
138.430. 1. Every owner of real property or tangible personalproperty shall have the right to appeal from the local boards ofequalization to the state tax commission under rules prescribed by thestate tax commission, within the time prescribed in this chapter or thirtydays following the final action of the local board of equalization,whichever date later occurs, concerning all questions and disputesinvolving the assessment against such property, the correct valuation to beplaced on such property, the method or formula used in determining thevaluation of such property, or the assignment of a discriminatoryassessment to such property. The commission shall investigate all suchappeals and shall correct any assessment or valuation which is shown to beunlawful, unfair, improper, arbitrary or capricious. Any person aggrievedby the decision of the commission may seek review as provided in chapter536, RSMo.
2. In order to investigate such appeals, the commission may inquireof the owner of the property or of any other party to the appeal regardingany matter or issue relevant to the valuation, subclassification orassessment of the property. The commission may make its decision regardingthe assessment or valuation of the property based solely upon its inquiryand any evidence presented by the parties to the commission, or basedsolely upon evidence presented by the parties to the commission.
3. Every owner of real property or tangible personal property shallhave the right to appeal to the circuit court of the county in which thecollector maintains his office from the decision of the local board ofequalization not later than thirty days after the final decision of theboard of equalization concerning all questions and disputes involving theexclusion or exemption of such property from assessment or from the taxrolls pursuant to the Constitution of the United States or the constitutionor laws of this state, or of the taxable situs of such property. Theappeal shall be as a trial de novo in the manner prescribed for nonjurycivil proceedings. Upon the timely filing of the appeal, the clerk of thecircuit court shall send to the county collector to whom the taxes on theproperty involved would be due a notice that an appeal seeking exemptionhas been filed, which notice shall contain the name of the taxpayer, thecase number assigned by the court, and the parcel or locator number of theproperty being appealed. The notice to the collector shall state that thetaxes in dispute are to be impounded in accordance with subsection 2 ofsection 139.031, RSMo.
4. Upon the timely filing of an appeal to the state tax commission asprovided in this section, or the transfer of an appeal to the commission inaccordance with subsection 5 of this section, the commission shall send tothe county collector to whom the taxes on the property involved would bedue a notice that an appeal has been filed or transferred as the case maybe, which notice shall contain the name of the taxpayer filing the appeal,the appeal number assigned by the commission, the parcel or locator numberof the property being appealed, the assessed value by the board ofequalization and the assessed value proposed by the taxpayer, if suchvalues have been provided to the commission when the appeal is filed. Thenotice to the collector shall state that the taxes in dispute are to beimpounded in accordance with subsection 2 of section 139.031, RSMo. Noticeto the collector of an appeal filed in an odd-numbered year shall alsoserve as notice to the collector to impound taxes for the followingeven-numbered year if no decision has been rendered in the appeal. Thestate tax commission shall notify the collector once a decision has beenrendered in an appeal.
5. If the circuit court, after review of the appeal, finds that theappeal is not a proper subject for the appeal to the circuit court asprovided in subsection 3 of this section, it shall transfer the appeal tothe state tax commission for consideration.
6. If an assessor classifies real property under a classificationthat is contrary to or in conflict with a determination by the state taxcommission or a court of competent jurisdiction of said property, thetaxpayer shall be awarded costs of appeal and reasonable attorney's fees ona challenge of the assessor's determination.
Right to appeal, procedure, notice to collector,when--investigation--costs and attorney's fees awarded, when.
138.430. 1. Every owner of real property or tangible personalproperty shall have the right to appeal from the local boards ofequalization to the state tax commission under rules prescribed by thestate tax commission, within the time prescribed in this chapter or thirtydays following the final action of the local board of equalization,whichever date later occurs, concerning all questions and disputesinvolving the assessment against such property, the correct valuation to beplaced on such property, the method or formula used in determining thevaluation of such property, or the assignment of a discriminatoryassessment to such property. The commission shall investigate all suchappeals and shall correct any assessment or valuation which is shown to beunlawful, unfair, improper, arbitrary or capricious. Any person aggrievedby the decision of the commission may seek review as provided in chapter536, RSMo.
2. In order to investigate such appeals, the commission may inquireof the owner of the property or of any other party to the appeal regardingany matter or issue relevant to the valuation, subclassification orassessment of the property. The commission may make its decision regardingthe assessment or valuation of the property based solely upon its inquiryand any evidence presented by the parties to the commission, or basedsolely upon evidence presented by the parties to the commission.
3. Every owner of real property or tangible personal property shallhave the right to appeal to the circuit court of the county in which thecollector maintains his office from the decision of the local board ofequalization not later than thirty days after the final decision of theboard of equalization concerning all questions and disputes involving theexclusion or exemption of such property from assessment or from the taxrolls pursuant to the Constitution of the United States or the constitutionor laws of this state, or of the taxable situs of such property. Theappeal shall be as a trial de novo in the manner prescribed for nonjurycivil proceedings. Upon the timely filing of the appeal, the clerk of thecircuit court shall send to the county collector to whom the taxes on theproperty involved would be due a notice that an appeal seeking exemptionhas been filed, which notice shall contain the name of the taxpayer, thecase number assigned by the court, and the parcel or locator number of theproperty being appealed. The notice to the collector shall state that thetaxes in dispute are to be impounded in accordance with subsection 2 ofsection 139.031, RSMo.
4. Upon the timely filing of an appeal to the state tax commission asprovided in this section, or the transfer of an appeal to the commission inaccordance with subsection 5 of this section, the commission shall send tothe county collector to whom the taxes on the property involved would bedue a notice that an appeal has been filed or transferred as the case maybe, which notice shall contain the name of the taxpayer filing the appeal,the appeal number assigned by the commission, the parcel or locator numberof the property being appealed, the assessed value by the board ofequalization and the assessed value proposed by the taxpayer, if suchvalues have been provided to the commission when the appeal is filed. Thenotice to the collector shall state that the taxes in dispute are to beimpounded in accordance with subsection 2 of section 139.031, RSMo. Noticeto the collector of an appeal filed in an odd-numbered year shall alsoserve as notice to the collector to impound taxes for the followingeven-numbered year if no decision has been rendered in the appeal. Thestate tax commission shall notify the collector once a decision has beenrendered in an appeal.
5. If the circuit court, after review of the appeal, finds that theappeal is not a proper subject for the appeal to the circuit court asprovided in subsection 3 of this section, it shall transfer the appeal tothe state tax commission for consideration.
6. If an assessor classifies real property under a classificationthat is contrary to or in conflict with a determination by the state taxcommission or a court of competent jurisdiction of said property, thetaxpayer shall be awarded costs of appeal and reasonable attorney's fees ona challenge of the assessor's determination.
Right to appeal, procedure, notice to collector,when--investigation--costs and attorney's fees awarded, when.
138.430. 1. Every owner of real property or tangible personalproperty shall have the right to appeal from the local boards ofequalization to the state tax commission under rules prescribed by thestate tax commission, within the time prescribed in this chapter or thirtydays following the final action of the local board of equalization,whichever date later occurs, concerning all questions and disputesinvolving the assessment against such property, the correct valuation to beplaced on such property, the method or formula used in determining thevaluation of such property, or the assignment of a discriminatoryassessment to such property. The commission shall investigate all suchappeals and shall correct any assessment or valuation which is shown to beunlawful, unfair, improper, arbitrary or capricious. Any person aggrievedby the decision of the commission may seek review as provided in chapter536, RSMo.
2. In order to investigate such appeals, the commission may inquireof the owner of the property or of any other party to the appeal regardingany matter or issue relevant to the valuation, subclassification orassessment of the property. The commission may make its decision regardingthe assessment or valuation of the property based solely upon its inquiryand any evidence presented by the parties to the commission, or basedsolely upon evidence presented by the parties to the commission.
3. Every owner of real property or tangible personal property shallhave the right to appeal to the circuit court of the county in which thecollector maintains his office from the decision of the local board ofequalization not later than thirty days after the final decision of theboard of equalization concerning all questions and disputes involving theexclusion or exemption of such property from assessment or from the taxrolls pursuant to the Constitution of the United States or the constitutionor laws of this state, or of the taxable situs of such property. Theappeal shall be as a trial de novo in the manner prescribed for nonjurycivil proceedings. Upon the timely filing of the appeal, the clerk of thecircuit court shall send to the county collector to whom the taxes on theproperty involved would be due a notice that an appeal seeking exemptionhas been filed, which notice shall contain the name of the taxpayer, thecase number assigned by the court, and the parcel or locator number of theproperty being appealed. The notice to the collector shall state that thetaxes in dispute are to be impounded in accordance with subsection 2 ofsection 139.031, RSMo.
4. Upon the timely filing of an appeal to the state tax commission asprovided in this section, or the transfer of an appeal to the commission inaccordance with subsection 5 of this section, the commission shall send tothe county collector to whom the taxes on the property involved would bedue a notice that an appeal has been filed or transferred as the case maybe, which notice shall contain the name of the taxpayer filing the appeal,the appeal number assigned by the commission, the parcel or locator numberof the property being appealed, the assessed value by the board ofequalization and the assessed value proposed by the taxpayer, if suchvalues have been provided to the commission when the appeal is filed. Thenotice to the collector shall state that the taxes in dispute are to beimpounded in accordance with subsection 2 of section 139.031, RSMo. Noticeto the collector of an appeal filed in an odd-numbered year shall alsoserve as notice to the collector to impound taxes for the followingeven-numbered year if no decision has been rendered in the appeal. Thestate tax commission shall notify the collector once a decision has beenrendered in an appeal.
5. If the circuit court, after review of the appeal, finds that theappeal is not a proper subject for the appeal to the circuit court asprovided in subsection 3 of this section, it shall transfer the appeal tothe state tax commission for consideration.
6. If an assessor classifies real property under a classificationthat is contrary to or in conflict with a determination by the state taxcommission or a court of competent jurisdiction of said property, thetaxpayer shall be awarded costs of appeal and reasonable attorney's fees ona challenge of the assessor's determination.
